关键词： Sales  

摘要： Based on the perspective of peer effect, this study combines corporate earnings management behavior with managerial entrenchment and interlocking relationship, and explores the formation mechanism and influencing factors of the interactive relationship of earnings management behavior among enterprises. Taking Chinese A-share listed companies from 2010 to 2021 as research samples, this study constructs moderated mediation model, and finds that peer effect exists in the earnings management behavior among enterprises in the same industry and managerial entrenchment plays an intermediary role in the peer effect of earnings management behavior. Interlocking directors and interlocking shareholders can not only negatively regulate the direct transmit path of earnings management behavior in the same industry, but also negatively adjust the front and back paths of the mediating role of managerial entrenchment, inhibit the mediating role of managerial entrenchment, so as to weaken the peer effect of earnings management behavior. The findings are still valid after series of robustness tests. The conclusions provide important enlightenment for improving the quality of enterprise accounting information, optimizing the basic database of economic governance and realizing high quality economy development. © 2025 Systems Engineering Society of China. All rights reserved.

关键词： ectopic pregnancy   guideline   miscarriage   pregnancy of unknown localization  

摘要： Purpose This guideline aims to improve and standardize the diagnostic and therapeutic approaches for different types of miscarriages, pregnancies of unclear localization, and ectopic pregnancies in the 1st trimester. Methods In accordance with the requirements for an S2k-guideline, this guideline was compiled following a search of the literature, and the various recommendations and statements were formally agreed upon by an interdisciplinary group of representative experts from Germany (DGGG, etc.), Austria (OEGGG) and Switzerland (SGGG) who met up several times under the aegis of the German Society for Gynecology and Obstetrics (Deutsche Gesellschaft für Gynäkologie und Geburtshilfe, DGGG). Recommendations The guideline provides 129 recommendations on clinical, laboratory-based, ultrasonographical, pathomorphological and genetic diagnostics and describes and assesses different therapeutic options in terms of their success and complication rates and the continued fertility of the patient as well as aspects of the grieving process and coming to terms with the loss after an early loss of pregnancy. © 2025. Thieme. All rights reserved.